MESSAGE 


OF  THE 


3-OYEElfOR  OF  OHIO 


&  ,  ,  • 

W  ‘ 


TO  THE 


Cl 

3E  . 


FIFTY-FOURTH  GENERAL  ASSEMBLY, 


AT  THE 


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>  CX5 

S'* 


»«M*$ 


SESSION  COMMENCING  JANUARY  2,  1860. 


-Hh 


COLUMBUS: 

RICHARD  KEVINS,  STATE  PRINTER 

1860 


MESSAGE 


v 


OF  THE 


GOVERNOR  OF  OHIO, 

TO  TIIE 


FIFTY-FOURTH  GENERAL  ASSEMBLY, 


AT  THE 


SESSION  COMMENCING-  JANUARY  2,  1860. 


COLUMBUS 

RICHARD  NEYINS,  STATE  PRINTER. 

1860. 


4 


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omo  riO  aozna  /> >o 


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U'AMM  iix;rjuf-c-i  T  i  i 


*m  ia 


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J  O  '4 

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GOVERNOR’S  MESSAGE. 


Fellow- Citizens  of  the  Senate  and  House  of  Representatives: 

The  people,  with  whom  is  the  sole  sovereignty  of  the  State,  have  com¬ 
mitted  to  yon,  for  theffifth  biennial  period  under  the  existing  Constitution, 
the  legislative  authority  of  the  Commonwealth.  Upon  this  first  secular 
day  of  the  new  year  you  assume  the  great'  function  thus  assigned  to  you, 
and  enter  upon  the  performance  of  your  important  duties. 

^  Powers  of  government,  delegated  by  the  people  of  free  States  to  chosen 
Iiepresentatives,  whether  Legislative,  Judicial  or  Executive,  are  sacred 
trusts.  The  people  who  honor,  by  such  proofs  of  confidence,  those  whom 
they  select  for  employment  in  public  functions,  have  a  clear  right  to  expect 
from  them  fidelity,  zeal,  and  unremitting  diligence  in  the  promotion  of  the 
public  good.  Having  confided,  by  election,  the  powers  of  government  to 
citizens  of  their  choice,  they  return  to  their  respective  avocations  trusting 
confidently  that  all  public  interests  and  public  rights  will  be  diligently 
promoted  and  faithfully  guarded,  and  that  each  individual  will  be  fully 
protected  by  equal  laws  and  impartial  administration,  while  contributing, 
m  his  sphere,  to  the  general,  good  by  private  thrift.  How  weighty  the 
obligation  which  such  confidence  must  impose  on  right-minded  men! 
How  deep  and  earnest  the  solicitude  which  all  true-hearted  representatives 
must  feel,  that  neither  by  remissness,  nor  by  indifference,  nor  by  abuse, 
the  just  expectations  of  a  generous  people  may  be  disappointed! 

L  o  extraordinary  changes  in  the  condition  of  the  State  have  occurred 
during  tne  past  year.  Private  and  public  affairs  have  gradually  recovered 
from  the  depressing  effects  of  financial  revulsion  and  official  delinquency. 
Health  has  invigorated  and  sustained  the  energies  of  industry.  The 
labors  of  the  field,  though  frustrated  in  several  counties  as  to  important 


4 


crops,  by  the  severe  and  unusual  frost  of  June,  have,  nevertheless,  been 
rewarded  by  a  harvest  fully  equal,  in  the  State  at  large,  to  those  of  ordi¬ 
nary  years.  In  mining,  manufacturing,  and  commercial,  as  well  as  in 
agricultural  pursuits,  improved  machinery  and  processes,  augmented  capi¬ 
tal,  and  increased  numbers  of  laborers,  have  yielded  proportionally 
increased  returns.  Institutions  of  Keligion,  Education,  and  Charity, 
whether  organized  by  the  voluntary  zeal  of  individuals  or  the  wise  provi¬ 
dence  of  the  State,  have  contributed,  in  full  measure,  to  improvement, 
melioration  and  progress.  Solid  growth,  substantial  prosperity,  and  social 
order,  distinguish  alike  the  condition  of  the  State  and  the  people,  and 
demand  grateful  acknowledgments  to  the  Supreme  Disposer  of  events, 
whose  blessing  alone  gives  real  value  to  the  results  of  human  labor  and 
human  wisdom. 

The  sixth  general  valuation  of  real  property  has  taken  place  during  the  past 
year,  and  will,  naturally,  direct  your  attention  to  our  material  resources  as 
thus  exhibited,  and  their  relations  to  the  general  condition  of  the  State. 

The  theory  of  taxation,  settled  by  the  Constitution  and  sanctioned  by 
general  approval,  requires  that  all  property  of  whatever  description,  shall 
contribute  to  necessary  public  expenses  in  exact  proportion  to  value.  The 
exceptions  to  the  practical  application  of  the  rule,  admitted  by  the  Consti¬ 
tution  and  by  law,  are  of  properties  belonging  to  individuals  not  exceed¬ 
ing  fifty  dollars  in  value,  and  properties  belonging  to  the  counties,  the  State 
and  the  Union,  or  held  and  used  exclusively  under  public  authority  for 
educational,  religious  and  charitable  purposes. 

In  order  to  give  practical  effect  to  the  intention  of  the  Constitution,  pro¬ 
vision  has  been  made  by  law  for  periodical  valuations.  All  lands  and 
town  lots  whatever,  subject  to  taxation,  are  required  to  be  valued  once  in 
six  years ;  while  lands  recently  become  taxable,  being  for  the  most  part, 
lands  sold  by  the  Federal  Government  or  the  State,  together  with  all 
recent  improvements  on  lands,  and  all  non-exempt  personal  property, 
must  be  valued  annually. 

These  appraisements,  directed  to  be  made  at  the  true  value  in  money, 
will  exhibit,  if  the  law  be  intelligently  and  faithfully  executed,  the  pro¬ 
gressive  increase  or  diminution  of  wealth  in  the  State,  and  in  each  locality, 
with  approximate  correctness. 

Some  deductions  and  some  additions  must  be  made  on  account  of  that 
property  which  is  taxed  more  than  once  in  different  forms,  and  of  that 


5 


which,  through  the  negligence  of  assessors,  or  in  spite  of  their  vigilance, 
will,  under  every  system  of  taxation,  escape  just  contribution.  Some 
additions  must  also  be  made  to  the  official  appraisements,  on  account  of  the 
disparity  which  is  always  found  to  exist  between  the  average  assessment 
and  the  average  market  value.  It  is  to  be  remembered,  also,  that  valua¬ 
tions  must  always  be  affected  necessarily  by  the  general  circumstances  of 
the  country.  In  a  time  of  extraordinary  apparent  prosperity  and  general 
expansion,  valuations  may  be  too  high ;  and  in  a  time  of  revulsion  and 
great  depression  will  almost  certainly  be  too  low.  With  the  corrections 
suggested  by  these  considerations,  the  valuations  of  each  year,  and  especially 
of  each  sixth  year,  will  supply  the  means  of  ascertaining,  with  some  reason¬ 
able  approximation  to  accuracy,  the  actual  amount  of  property  within  the 
State. 

Nearer  approaches  to  absolute  exactness  will  doubtless  be  constantly 
made,  as  experience  shall  suggest  more  perfect  legislation,  and  clearer  appre¬ 
ciation  of  the  duties  enjoined  by  it  shall  secure  moie  complete  and  faithful 
listings  and  appraisements.  Every  citizen  and  every  assessor  should  bear 
in  mind  that  the  assessment  of  property  at  its  true  value  does  not  increase 
the  amount  of  taxes  to  be  paid  by  proprietors.  If  the  aggregate  amount 
of  property  is  augmented  by  correct  assessment,  the  total  taxation  need 
not  be  affected,  for  the  rates  may  be  diminished.  Correct  assessments,  at 
real  value,  will  alone  insure  the  equitable  apportionment  of  public  burdens 
among  the  people.  Whoever,  therefore,  causes  his  property  to  be  listed  at 
less  than  actual  value,  evades  his  just  share  of  public  contribution,  and 
unjustly  increases  the  proportions  of  his  fellow-citizens. 

A  succinct  account  of  the  various  systems  of  taxation  adopted  in  this 
State,  and  of  the  valuations  made,  will  illustrate  these  observations,  and  will 
enable  you  the  better  to  understand  our  present  condition. 

For  many  years  no  provision  for  general  valuation  constituted  part 
of  the  revenue  system  of  Ohio.  All  lands  were  classed  as  first,  second  or 
third  rate,  and  taxes  for  the  support  of  the  State  government  were  raised 
by  assessments  according  to  rate,  varying,  at  first,  from  twenty  to  sixty 
cents,  and,  at  last,  from  seventy-five  to  one  hundred  and  fifty  cents  on  each 
hundred  acres.  The  assessments  were  fixed  by  legislative  enactment,  with¬ 
out  reference  to  the  different  values  of  different  tracts  of  the  same  rate. 

Taxes  for  county  and  township  purposes  were  levied  on  town  lots  and 
buildings  according  to  appraised  value,  and  on  a  few  specified  classes  0£ 
animals,  valued  at  certain  rates  per  head,  by  law,  without  appraisement. 


6 


That  this  system  was  inconvenient  and  inequitable,  is  very  manifest. 
The  assessment  of  taxes  for  State  and  county  purposes,  on  different  descrip¬ 
tions  of  property,  was  productive  of  no  little  embarrassment  and  difficulty ; 
while  the  assessments  according  to  rates,  and  not  according  to  value, 
resulted  in  great  and  grievous  inequality,  which  became  more  and  more 
conspicuous  and  vexatious  with  the  progressive  but  very  unequal  increase  in 
the  value  of  lands.  In  1824, the  taxes  levied  for  State  purposes  in  Hamil¬ 
ton  county  amounted  to  $2,080,  while  Athens,  with  less  than  one-thirteenth 
in  value  of  the  real  property  in  Hamilton,  paid  taxes  of  the  same  description 
to  the  amount  of  $2,142. 

It  was  not  until  1825,  however,  that  this  system, — if  system  it  may  be 
called, — was  abandoned.  In  that  year, — distinguished  in  our  annals  by 
the  coincident  adoption  of  practical  and  efficient  measures  for  common 
school  education,  internal  improvement  by  canals,  and  taxation  according 
to  value, — provision  was  first  made,  by  legislative  enactment,  for  the  valua¬ 
tion  of  real  property  at  its  true  value  in  money.  The  amount  of  personal 
property  actually  valued,  however,  was  still  small.  Merchants  and  brokers 
were  arranged  in  certain  classes,  by  the  associate  judges,  according  to  capital, 
and  were  taxed  according  to  class,  without  reference  to  the  amount  of  cap¬ 
ital  actually  employed  by  different  members  of  the  same  class.  The 
values  of  the  animals  subjected  to  taxation  were  still  fixed  by  the  legisla¬ 
ture  without  appraisement,  and  the  list  of  exempted  property  was  very 
large,  including,  not  only  real  property  used  for  educational,  religious  and 
charitable  purposes,  but  mills  and  factories  almost  or  quite  without 
exemption. 

It  will  be  seen,  therefore,  that  the  act  of  1825  initiated,  rather  than 
established,  the  rule  of  valuation,  and  taxation  according  to  value.  But 
this  was  no  small  merit,  and  it  was  enhanced  by  the  introduction  of  a 
uniform  system  of  levies  for  all  purposes,  both  State  and  local,  and  of  a 
provision  for  the  equalization  of  valuations  as  between  individuals,  by 
County  Boards,  and  as  between  counties  by  a  State  Board  of  Equaliza¬ 
tion.  Both,  in  substance,  still  make  parts  of  our  revenue  system. 

It  will  be  admitted,  of  course,  that  the  valuation  directed  and  made  un¬ 
der  the  act  of  1825  affords  no  satisfactory  measure  of  the  actual  wealth 
of  the  State  at  that  time.  It  has,  however,  some  claim  to  attention  even 
in  that  view,  and  it  has  a  higher  interest  as  the  practical  result  of  the  first 
attempt  to  ascertain,  however  defectively,  a  true  basis  for  the  equitable  ap¬ 
portionment  of  public  burdens  among  the  citizens.  The  whole  number 


7 


of  acres  subject  to  taxation,  returned  by  the  assessors,  was  15,143,309; 
the  average  value  per  acre,  as  equalized  by  tbe  Board  of  Equalization 
was  $2  47 ;  tbe  total  value  of  lands  was  $37,714,225 ;  of  town  lots, 
$7,321,034  ;  in  all  $45,035,259. 

The  act  of  1825  fixed  no  period  for  a  second  general  valuation.  The 
appraisement  made  under  it  was  to  remain  unaltered  until  further  legisla¬ 
tion.  The  county  assessors,  however,  were  required  to  ascertain  in  the 
spring  of  each  year,  what  land  had  become  liable  to  taxation  during  the 
preceding  year,  and  what  new  permanent  improvements  had  been  made 
by  structures  on  lands.  The  value  of  this  land  and  these  improvements, 
annually  ascertained  by  the  assessors,  together  with  that  of  all  taxable 
personal  property,  computed  according  to  arbitrary  rates  fixed  by  law, 
added  annually  to  the  equalized  value  of  the  real  property,  was  to  consti 
tute  the  Grand  List,  and  form  the  basis  of  taxation  for  the  current  year. 

Thus,  in  1826,  the  valuation  permanently  settled  by  the  Board  of  Equal¬ 
ization,  with  the  valuations,  in  the  spring,  of  lands  recently  become  taxable, 
of  new  improvements,  and  of  personalty,  constituted  the  first  Grand  List 
under  the  act,  upon  which  were  to  be  assessed  the  necessary  levies  for 
State,  County  and  Township  purposes.  The  value  of  lands  was  $39,729,411 ; 
the  value  of  town  lots  and  personal  property  was  $18,745,096.  The  total 
valuation  was  $58,474,507. 

Important  changes  in  the  laws  relating  to  taxation  were  introduced  in 
1831.  An  act  of  that  year  enlarged  very  considerably  the  descriptions  of 
taxable  property ;  reduced  the  list  of  exemptions,  and  extended  the  appli¬ 
cation  of  the  principle  of  appraisement  and  proportioned  contribution.  It 
did  not  disturb,  however,  the  valuation  of  real  property  equalized  in  1825; 
and  it  still  retained,  in  some  of  its  applications,  the  principle  of  arbitrary 
valuation  by  the  legislature. 

At  length,  after  the  lapse  of  nine  years,  a  revaluation  of  all  real  property 
was  directed  by  the  legislature  in  1834;  was  made  the  same  year,  and  was 
equalized  in  1835.  The  property  revalued  consisted  of  the  descriptions 
made  taxable  by  the  act  of  1831 ;  for  the  act  directing  the  revaluation  had 
made  no  change  in  the  subjects  of  taxation. 

The  result  exhibited  a  striking  increase.  The  equalized  value  of  the 
lands  and  town  lots  was  $73,932,892.  The  Grand  List  of  1835,  embracing 
this  valuation,  increased  by  the  usual  spring  valuations,  amounted,  exclu- 


8 


sive  of  four  counties,  whose  returns  had  not  been  received,  to  $95,927,896. 
In  nine  years  the  value  of  taxable  property  had  increased  $37,452,889. 

A  third  valuation  was  made  in  1840,  and  was  equalized  in  1841.  The 
subjects  of  valuation  were  still  defined  by  the  act  of  1831.  The  equalized 
valuation  was  $99,154  745.  The  Grand  List  for  1841,  embracing  this 
valuation  and  the  additions  for  real  estate  and  personal  property,  made  in 
the  spring  of  that  year,  was  $128,353,657.  The  increase  in  five  years  had 
been  $32,426,261. 

A  thorough  revision  of  the  laws  concerning  taxation  took  place  in  1846. 
Important  additions  were  made  to  the  descriptions  of  taxable  property ; 
exemptions  were  restricted  and  defined  with  greater  precision ;  rules  of 
appraisement  were  prescribed  with  a  view  to  ensure  a  closer  approximation 
of  valuation  to  value ;  the  principle  of  actual  appraisement  was  for  the 
first  time  applied  to  all  objects  of  taxation  to  which,  in  the  nature  of  things, 
it  was  applicable;  clear  directions  were  given  for  the  annual  listing  and 
valuation  of  lands  becoming  taxable  for  the  first  time,  of  improvements, 
and  of  all  personal  property ;  a  new  valuation  of  all  real  property  was 
directed,  and  provision  was  made  for  future  valuations  in  every  sixth 
year. 

The  first  general  valuation  required  by  this  act,  being  the  fourth  in  the 
whole  series,  was  made  in  1846,  and  was  equalized  the  same  year.  The 
influence  of  the  wise  provisions  of  the  new  law  was  conspicuous  in  its 
results,  which  for  the  first  time  approximated,  though  still  remotely,  the 
actual  value  of  the  real  property  in  the  State.  The  value  of  that  descrip¬ 
tion  of  property,  as  equalized,  was  $324,495,804. 

The  Grand  List  of  1847,  embracing  this  equalized  valuation,  the  spring 
valuation  of  personal  property  amounting  to  $83,964,430,  and  the  other 
usual  spring  valuations,  exhibited  an  aggregate  of  $410,763,160.  The 
increase  in  six  years  had  been  almost  incredible.  It  was  $281,409,503. 

Before  the  time  for  the  second  valuation  under  the  act  of  1846  arrived, 
a  new  Constitution  had  been  adopted.  The  principle  of  that  act,  extended 
in  its  application  to  all  property  whatever,  with  some  specific  exemptions, 
was  now  incorporated  into  the  fundamental  law ;  and  the  first  General 
Assembly  under  the  new  Constitution,  provided  for  a  general  valuation 
and  equalizatien  of  real  property  in  1853,  and  every  sixth  year  thereafter. 
In  pursuance  of  this  act,  the  fifth  general  valuation  took  place  and 
was  equalized  in  1853.  The  aggregate  of  the  equalized  valuation 


4 


9 


was  $558,725,542.  The  personal  property  listed  the  following  spring  was 
valued  at  $297,061,572.  The  Grand  List  for  1854,  including  with  these 
values  those  of  the  lands  and  new  improvements  listed  in  the  spring,  was 
$866,929,982.  The  increase  in  seven  years  had  been  again  startling.  It 
was  $456,166,822. 

The  appraised  now  more  closely  approached  the  real  value,  and  no  such 
apparently  rapid  augmentation  of  the  list  could  be  in  future  expected. 

The  sixth  valuation  took  place  during  the  past  year,  under  an  act  of  the 
last  General  Assembly,  and  its  equalization  is  not  yet  completed.  Accord¬ 
ing  to  the  returns  made  by  the  County  Auditors,  under  the  act  of  April 
last,  the  aggregate  number  of  acres  taxed  is  25,314,280 ;  the  average  value 
of  each  acre,  $17  48 ;  and  the  total  value  of  the  whole  real  property  $641,- 

i  _ 

918,151.  The  lists  of  personal  property  included  in  the  spring  valuations, 
are  not  yet  made.  Should  they  show  an  increase  during  the  year  propor¬ 
tioned  to  that  of  the  real  property  during  six  years,  the  amount  will  not 
be  less  than  $257,000,000 ;  and  the  general  aggregate,  assuming  that  the 
total  valuation  of  realty  will  not  be  reduced  by  equalization,  will  be  about 
$900,000,000.  The  increase  for  six  years  will  be  about  $33,000,000. 

The  Grand  List  of  1860  will  doubtless  show,  with  reasonable  accuracy, 
the  true  amount  of  taxable  property  in  the  State.  Eeturns  of  exempt 
property  from  all  the  counties,  except  Hamilton  and  Fayette,  exhibit  an 
aggregate  of  $10,570,858.  These  returns  are  doubtless  imperfect.  The 
real  amount  of  this  description  of  property,  in  all  the  counties,  including 
chattels,  does  not,  probably,  fall  much  short  of  $50,000,000.  The  Com¬ 
missioner  of  Statistics,  basing  his  opinion  on  reports  of  actual  sales,  esti¬ 
mates  the  entire  property  in  the  State,  at  $1,050,000,000. 

The  population  of  the  State  is  now  about  two  millions  and  a  half.  Such 
a  population,  grown  up  from  the  twenty-five  thousand  of  sixty  years  ago, 
educated,  energetic  and  indefatigable,  and  possessed  of  such  a  mass  of 
means,  created  by  the  skill  and  industry  of  two  generations,  presents  a 
striking  picture  of  progress  and  power. 

I  venture  to  suggest  the  expediency  of  directing  the  general  valuations 
of  real  estate,  after  the  next,  to  be  made  once  in  five  years ;  so  that  the  re¬ 
sults  obtained  under  State  authority,  may  be  easily  compared  with  those 
obtained  under  Federal  in  the  census  years  ;  while  those  obtained  by  the 
general  valuation  in  the  intermediate  years,  and  the  annual  estimates,  will 


10 


supply  the  means  of  determining  the  rate  of  growth  and  progress  each 
year  during  the  interval  between  those  years. 

The  amount  of  debts,  of  whatever  description,  State,  corporate,  com¬ 
mercial  and  every  other,  is  now  estimated  at  $240,000,000 ;  but  of  these 
not  less,  probably,  than  one-third  would  be  cancelled  by  payment  of  other 
debts  embraced  in  the  same  aggregate.  The  whole  existing  debt,  constitu¬ 
ting  a  real  charge  upon  the  whole  existing  property,  hardly,  if  at  all,  ex¬ 
ceeds  $160,000,000  ;  about  one-sixth  of  its  value.  If  this  sum  be  com¬ 
pared,  not  merely  with  the  entire  property,  but  with  the  entire  products  of 
the  State,  which  according  to  my  estimate  in  1858,  amounted  in  1857  to 
$261,867,500,  and  doubtless  exceeded  that  sum  in  1859,  or  with  the  prob¬ 
able  net  products  after  deducting  the  consumption,  direct  and  indirect,  of 
the  people,  the  gratification  afforded  by  the  spectacle  of  our  general  pros¬ 
perity,  will  not  be  sensibly  abated. 

While  this  review  of  the  progressive  development  of  our  revenue  sys¬ 
tem  and  of  our  material  resources,  must  necessarily  inspire  a  just  confi¬ 
dence  in  the  physical  energies  and  financial  strength  of  our  great  com¬ 
monwealth,  it  will  also  serve,  I  trust,  the  humbler  purpose  of  contributing 
to  a  clearer  understanding  of  the  relations  of  taxation  and  disbursement  to 
means  of  contribution,  and  of  the  necessity  of  carefully  observing  these  re¬ 
lations  in  levies  and  appropriations. 

The  fundamental  principle  of  our  revenue  system,  that  all  property,  not 
exempted  upon  overruling  considerations  of  policy,  shall  contribute  to  nec¬ 
essary  public  expenses  in  just  proportion  to  value,  is  now  firmly  estab¬ 
lished  in  the  convictions  of  the  people,  and  nothing  is  more  certain  than 
that  they  will  insist  on  its  uniform  and  universal  application.  If  there  be 
any  description  of  property  which  has  hitherto  escaped  just  contribution, 
the  Legislature  representing  the  people  will  not  hesitate  to  subject  it  to  the 
operation  of  the  general  principle. 

It  is  a  great  merit  of  the  system  that  it  is  easily  understood,  and  that  the 
result  of  any  given  rate  of  assessment  cannot  materially  deceive  expecta¬ 
tion.  As  the  Grand  List  supplies  the  basis  of  revenue,  and  as  the  neces¬ 
sary  means  to  meet  all  State,  County  and  municipal  expenses  are  provided 
by  assessments  for  State  purposes  on  the  entire  list  and  for  local  purposes 
on  the  property  listed  within  the  respective  localities,  legislative  adjust¬ 
ment  of  levies  to  the  public  needs,  and  of  appropriations  to  levies,  can 
never  be  difficult.  The  rates  of  levy  being  fixed,  the  revenue  for  the 
years  intervening  between  general  valuations  can  always  be  predicted  with 


11 


reasonable  certainty.  The  equalized  valuation  is  the  permanent,  and  the 
annual  valuations  are  the  variable  elements  of  the  Grand  List.  The  equal¬ 
ized  valuation  once  made  remains  unchanged  until  the  next  valuation  year. 
The  first  Grand  List  after  equalization  exhibits  the  aggregate  subject  to 
contribution;  and  the  Grand  Lists  of  subsequent  years  until  a  new  valua¬ 
tion,  will,  of  course,  exhibit  the  same  aggregate,  increased  or  diminished 
only  by  the  increase  or  diminution  of  the  annual  valuations.  The  Grand 
List  of  no  year  except  immediately  after  a  general  valuation,  or  in  conse¬ 
quence  of  some  legislative  action,  the  results  of  which  the  Legislature 
must  of  course  foresee,  can  differ  widely  from  that  of  the  preceding  year. 

The  General  Assembly  convened  in  any  year,  has,  therefore,  always  at 
hand  the  means  of  ascertaining,  with  substantial  accuracy,  the  revenues  of 
that  and  the  next  fiscal  year.  Levies  already  made  on  the  Grand  List  of 
the  preceding  year  will  produce  the  former,  and  levies  on  the  Grand  List 
of  the  current  year,  of  rates  fixed  or  sanctioned  by  the  Legislature  itself, 
will  produce  the  latter.  With  a  given  basis  and  given  rates  it  is  easy  to 
compute  revenue. 

With  these  observations  it  seems  proper  to  submit  to  you  a  suggestion 
more  than  once  addressed  to  your  predecessors : — that  it  is  indispensable 
to  every  sound  financial  system  that  appropriations  be  limited  by  revenues, 
and  expenditures  by  appropriations.  The  derangements  which  have  some¬ 
times  embarrassed  our  finances  may  be  traced,  almost  invariably,  in  the 
absence  of  crime,  to  a  disregard  of  this  salutary  principle.  Nothing  but 
an  overruling  emergency  can  justify  appropriations  beyond  revenue,  or 
expenditures  beyond  appropriations.  When  so  justified,  the  appropria¬ 
tions  in  the  former  case  should  be  promptly  provided  for  by  taxation,  and 
the  expenditures  in  the  latter  case  should  be  as  promptly  reported  to  the 
Legislature  for  its  judgment  and  sanction. 

I  embrace  this  occasion  to  suggest  the  expediency  of  requiring,  under 
suitable  penalties  for  omission,  all  officers  having  charge  of  works  or  insti¬ 
tutions,  to  state  distinctly,  in  connection  with  each  annual  report,  whether 
any  debts,  beyond  appropriations,  were  outstanding  at  the  close  of  the 
year,  and,  if  any,  their  precise  nature  and  amount.  For  all  such  debts  the 
officers  contracting  them  are,  under  existing  laws,  personally  responsible,, 
and  their  payment,  without  express  legislative  sanction,  out  of  any  subse¬ 
quent  appropriation,  should  be  strictly  prohibited. 

In  this  connection  I  also  renew  my  recommendation  of  an  appropriation 


12 


for  each  year  of  a  sum  sufficient  to  provide  against  unforeseen  emergen¬ 
cies,  subject  only  to  the  warrants  of  the  Governor,  to  be  drawn  on  satis¬ 
factory  evidence  of  necessities  unexpectedly  requiring  extraordinary  expen¬ 
ditures. 

The  public  welfare  would  likewise  be  promoted,  in  my  judgment,  if  the 
several  officers  of  the  Executive  Department  were  organized  as  an  Execu¬ 
tive  Council,  and  required  to  meet  from  time  to  time,  and  whenever  con¬ 
voked  by  the  Governor,  for  consultation  and  action  in  regard  to  public 
interests.  The  sanction  of  such  a  Council  to  the  drafts  on  the  contingent 
appropriation  just  proposed,  would  constitute  an  ample  guaranty  against 
improvidence  and  abuse. 

The  whole  amount  of  receipts  into  the  Treasury  during  the  last  year  was 
$3,520,154,  and  the  balance  from  the  preceding  year  was  $226,118.  The 
total  sum  subject  to  disbursement  in  1859,  was  $3,746,272. 

Of  this  sum  $22,000  was  realized  from  drafts  in  anticipation  of  the  rev¬ 
enue  of  1860;  $2,939,733  were  received  from  levies,  on  the  Grand  List  of 
1858,  of  one  mill  and  a  half  on  the  dollar  for  Common  Schools ;  one-tenth 
of  a  mill  for  School  Libraries ;  nine-tenths  for  Sinking  Fund ;  seven-twen¬ 
tieths  for  reimbursement  of  Temporary  Loan ;  and  seven-tenths  for  general 
expenses  of  State  Government.  These  levies,  amounting  in  the  aggregate 
to  three  mills  and  eleven-twentieths  on  the  dollar,  assessed  upon  the  taxa¬ 
ble  valuation  of  $840,800,031,  exhibited  by  the  Grand  List  of  1858,  would 
have  produced,  if  fully  collected,  $2,984,840.  The  difference  between  this 
sum  and  the  revenue  actually  received — about  forty -five  thousand  dollars — 
is  attributable  to  costs  of  collection,  variations  between  delinquencies 
unpaid  and  delinquencies  collected,  and  errors  in  assessment. 

The  principal  sources  of  revenue,  other  than  levies,  are  Tolls  and  Water- 
rents  on  the  Public  Works;  collections  of  Surplus  Revenue;  Proceeds  of 
sales  of  lands;  Convict  labor;  and  Canal,  Turnpike  and  Railroad  Divi¬ 
dends.  Of  receipts  from  these  and  other  sources  besides  levies,  some,  classed 
as  revenue,  cannot  properly  be  considered  such.  Proceeds  of  over  work 
of  convicts,  for  example,  and  collections  on  old  claims,  and  advances  from 
contingent  funds  of  Executive  Officers  are  not  properly  revenue ;  but  either 
simple  deposits,  or  means  made  money,  or  mere  transfers  from  one  account 
to  another.  It  is  to  be  observed,  moreover,  that  more  than  the  whole 
realized  from  all  sources,  except  levies,  is  either  absorbed  by  the  expenses 
of  the  Public  Works,  and  the  Penitentiary,  or  specifically  appropriated  to 


13 


the  Sinking  Fund  for  the  payment  of  interest  and  principal  of  the  Public 
Debt. 

For  the  annual  expenses  of  the  State  in  Education,  for  Benevolent  Institu¬ 
tions  and  for  all  departments  of  the  State  Government,  no  substantial  reli¬ 
ance  can  be  placed  on  any  other  sources  of  revenue  than  the  annual  levies. 

The  whole  amount  of  disbursements  during  1859,  upon  all  accounts, 
was  $3,552,304,  and  the  balance  in  the  Treasury  at  its  close,  was  $193,276. 

A  more  particular  review  of  the  several  branches  of  collection  and  dis¬ 
bursement  will  present,  in  a  still  clearer  light,  the  financial  transactions  of 
the  year.  For  the  support  of  the  State  Government  and  Institutions  there 
was  collected  during  the  year,  from  levies  on  the  Grand  List,  the  sum  of 
8603,647.  Receipts  from  licenses  and  auction  duties ;  from  the  Penitentiary ; 
from  taxes  on  Banks  and  from  claims  collected,  together  with  the  balance 
at  the  close  of  1858,  increased  this  sum  to  $884,107.  From  this  sum  several 
amounts,  not  properly  constituting  revenue,  should  be  deducted,  leaving 
the  true  sum  for  disbursement,  $868,950.  Of  this  there  was  disbursed 
during  the  year,  $782,585.  But  as  the  receipts  did  not  exactly  represent 
revenue,  so  neither  did  the  disbursements  precisely  represent  expenditures. 
For  example,  the  sum  of  $63,460  is  charged  as  disbursed,  when  the  real 
transaction  was  the  placing  of  old  claims,  nominally  of  that  amount,  in  the 
hands  of  the  proper  officers  for  collection ;  and  the  sum  of  $90,200  was 
similarly  charged,  when  the  whole  amount  was  paid,  not  for  general  pur¬ 
poses,  but  on  account  of  Public  Works,  under  the  direction  of  your  prede¬ 
cessors.  The  actual  disbursements  for  the  Executive,  Legislative  and  Judi¬ 
cial  departments,  and  all  the  benevolent  and  reformatory  State  Institutions, 
including  the  Penitentiary,  were,  therefore,  $626,838.  The  balance 
remaining  was  $101,591. 

For  the  expenses  of  the  Public  Works  there  was  received,  from  tolls 
and  water  rents  on  the  Ohio  Canal,  871,442;  on  the  Miami  and  Erie 
Canal  $114,237;  on  the  Muskingum  Improvement  818,274;  on  the 

Hocking  Canal,  $17,301;  on  the  Walhonding  Canal,  $475;  on  the 

Western  Reserve  and  Maumee  Road,  $2,181;  on  the  National  Road, 
$5,551;  from  sales  of  Canal  lands,  $516,  and  from  other  sources, 
$9,921;  in  all,  8246,781.  The  disbursements  were  $336,982.  The 

apparent  excess  of  outlay  over  income  was,  therefore,  $90,200,  and 

this  amount  was  paid  from  the  General  Revenue,  as  has  just  been 
stated.  Of  this  sum,  however,  $84,034  was  expended  in  payment  for 


14 


the  Lewistown  Reservoir,  and  for  other  special  purposes,  outside  of  the 
proper  repairs  of  the  year.  The  real  excess  of  cost  over  receipt  was  $6,170. 

For  common  schools,  there  were  collected  on  the  grand  list,  $1,248,797. 
There  were  also  collected  on  the  grand  list,  for  schools,  but  as  part  of  the 
levy  for  Sinking  Fund,  8153,695  69.  This  sum  was  the  interest  on  the 
Irreducible  Debt,  created  by  the  appropriation  of  the  proceeds  of  the  school 
lands  to  general  State  purposes.  The  two  sums,  with  the  balance  from  the 
preceding  year,  formed  an  aggregate  for  school  purposes  of  $1,418,647,  of 
which  were  disbursed  $1,365,928,  leaving  a  balance  of  $52,719. 

The  amount  collected  for  School  Libraries,  already  stated,  with  the 
balance  of  the  preceding  year,  was  $80,173.  The  amount  disbursed  was 
879,579,  leaving  a  balance  of  $593. 

For  payment  of  debt  and  interest,  there  were  collected  from  levies, 
$1,029,124;  of  which  $740,970  were  for  the  general  purposes  of  the  Sink¬ 
ing  Fund,  and  $288,154  were  for  the  reimbursement  of  the  Temporary 
Loan.  There  were  also  received  for  the  Sinking  Fund,  from  Surplus  Rev¬ 
enue  deposited  with  counties,  from  sales  of  School  Lands,  from  Canal, 
Turnpike  and  Railroad  dividends,  and  from  a  few  other  comparatively  un¬ 
important  sources,  $145,952  ;  and  there  were  returned  to  the  Treasury,  of 
money  drawn  for  the  payment  of  interest,  $28,112.  These  sums,  with  the 
balance  of  $67,050  from  1858,  amounted  to  $1,270,238,  which  was  the 
amount  applicable  to  Sinking  Fund  purposes  in  1859.  Of  this  amount, 
$883,070  were  used  to  pay  interest  on  the  Foreign  Debt;  $18,216  on  the 
Domestic  Debt;  $153,809  on  the  Irreducible  Debt;  $12,759  were  applied 
in  payment  of  the  expenses  of  the  Fund  Commissioners,  including  the  cost 
of  a  vault  for  their  office ;  $1,300  in  discharge  of  a,  claim  ordered  to  be 
paid  by  the  last  General  Assembly ;  and  $62  528  in  purchase  of  bonds  of 
the  Temporary  Loan,  and  other  bonds  to  be  used  in  its  payment.  The 
aggregate  expenditure  was  $1,141,684,  and  a  balance  was  left  in  the  Treas¬ 
ury  of  $128,554. 

It  will  be  seen  that  the  revenue  provided  by  law  for  the  payment  of 
interest  on  the  Public  Debt,  not  including  the  Temporary  Loan,  was  insuffi¬ 
cient  for  that  purpose.  The  amount  wanting  was  about  $114;000.  There 
being,  however,  in  the  treasury  a  large  sum  belonging  to  the  Sinking  Fund, 
derived  from  the  levy  for  the  Temporary  Loan,  but  not  needed  for  its  payment 
until  next  March,  it  was  thought  better  to  supply  the  deficient  amount  from 
that  source  than  to  resort  to  the  power  to  impose  additional  levies,  vested 


15 


by  the  last  General  Assembly  in  the  Auditor  of  State.  The  public  inter_ 
est  was  perhaps  best  consulted  in  this  action ;  but  it  involved  a  departure 
from  that  provision  of  the  Temporary  Loan  Act,  which  requires  the  proceeds 
of  the  levies  for  its  payment  to  be  absolutely  reserved  from  all  other  appli_ 
cations ;  and  it  may  well  be  questioned  whether  any  advantage  gained  by 
such  departure  ought  to  prevail  over  the  considerations  which  enjoin 
strict  compliance  with  the  law.  It  is  obvious,  however,  that  the  additional 
levies  necessary  to  provide  for  the  interest  of  the  debt  should  have  been 
imposed  by  the  General  Assembly  itself,  fully  advised  as  it  was,  as  to  the 
amount  of  interest  and  the  inadequacy  of  the  provision  made  for  it.  The 
responsibility  of  the  necessary  taxation  should  have  been  assumed  by  the 
Legislature  instead  of  being  imposed  upon  the  Auditor. 

A  tabular  statement  appended  to  this  communication,  and  numbered  I, 
exposes  at  one  view  the  number  of  acres  of  land  on  the  Grand  List,  their 
value,  the  value  of  taxable  town-lots  and  chattels,  the  several  aggregates 
of  State,  county  and  local  levies,  and  the  rates  of  levy  for  State  purposes 
in  each  of  the  last  eight  years.  It  will  be  seen  that  the  average  rate  of 
taxation  in  the  first  half  of  that  time  exceeded  considerably  that  in  the 
last  half;  while  the  aggregate  revenue  of  the  last  half  exceeded  that  of  the 
first.  This  result  was  produced  by  the  larger  average  basis  of  taxation  in 
the  last  period.  More  than  the  whole  excess  of  levies  was  for  school 
purposes  and  the  payment  of  debts  contracted  in  the  first  period. 

Another  tabular  statement,  numbered  II,  will  show  the  yearly  disburse¬ 
ments  tor  Legislative,  Judicial  and  Executive  expenses ;  for  the  expenses 
of  the  Benevolent  and  Reformatory  Institutions,  and  on  account  of  the 
Public  Works  for  three  periods  of  four  years  each — the  first  immediately 
preceding,  and  the  two  others  immediately  following  the  adoption  of  the 
existing  Ccmstitution.  It  will  be  seen,  upon  inspection  of  it,  that  the  ex¬ 
penses  were  largely  increased  afcer  the  adoption  of  the  Constitution ;  but 
that  they  have  been  considerably  less  during  the  third  than  during  the 
second  of  these  periods.  The  average  yearly  expenditure  from  1848  to 
1851  was  $738,775 ;  from  1852  to  1855  inclusive,  adding  to  the  apparent 
amounts  the  unauthorized  debts  contracted  within  those  yearn  and  subse¬ 
quently  paid,  $1,095,824 ;  from  1856  to  1859  inclusive,  deducting  from 
apparent  amounts  payments  on  account  of  debts  previously  contracted, 
$995,533.  When  it  is  remembered  that  during  the  last  period  the  Public 
Works  have  become  a  charge  upon  the  General  Revenue;  that  two  new 


16 


Reformatory  Institutions  have  been  organized ;  that  large  additions  have 
been  made  to  the  list  of  judges;  that  the  Comptroller’s  office  has  been 
created ;  that  four  sessions  of  the  Legislature  have  been  held ;  that  a  num¬ 
ber  of  salaries,  especially  of  judges  and  officers  on  the  Board  of  Public 
Works,  have  been  increased,  and  that  other  new  expenditures  have  been 
directed  by  the  Legislature,  may  it  not  be  hoped  that  the  results  of  those 
four  years  will  be  accepted  as  evidence  at  least  of  a  sincere  desire  and  en- 
deavor,  on  the  part  of  the  Executive  Officers,  to  perform  faithfully  their 
duties  to  the  people? 

Besides  the  advance  from  the  Treasury  for  repairs  of  the  Hocking 
Canal,  which  has  been  heretofore  explained  to  the  Legislature  and  will  be 
again  fully  explained  in  this  communication,  I  am  aware  of  no  expendi¬ 
tures  beyond  appropriations  and  no  debts  incurred  without  authority, 
during  the  last  two  biennial  periods,  which  will  embarrass  the  finances,  or 
oppress  the  revenues  of  future  years. 

Permit  me  now  to  invite  your  attention  to  some  observations  upon  the 
Public  Debt  of  the  State.  That  debt,  I  need  hardly  repeat,  is  of  two 
descriptions ;  the  Beducible  and  the  Irreducible.  The  former  represents 
loans  from  capitalists ;  the  latter  represents  the  proceeds  of  School  Lands 
granted  by  Congress.  The  former  may  be  reduced  by  payments ;  the  lab 
ter  must  continue  to  increase  as  long  as  the  proceeds  of  school  lands  are 
used  and  funded  as  now  directed  by  law,  and  under  the  existing  pledge  of 
six  per  cent,  to  the  purposes  for  which  the  School  Lands  were  granted. 

In  January,  1845,  after  the  completion  of  the  Public  Works,  and  after 
the  abandonment  of  the  policy  of  aid  to  Public  Improvements  by  State 
subscriptions  to  the  Stock  of  Railroad,  Canal  and  Turnpike  Companies,  the 
entire  debt  was  $19,251,170;  of  which  the  Reducible  Debt  was  $17,796,- 
057,  and  the  Irreducible  $1,455,123. 

From  that  time  the  Reducible  Debt  was  gradually  diminished,  until  the 
defalcation  and  debts  contracted  in  anticipation  of  revenue  created  a  neces¬ 
sity  for  the  Temporary  Loan  of  8700,000,  which  was  authorized  by  your  pre¬ 
decessors  and  negotiated  in  1858,  and  is  reimbursable  on  the  1st  July, 
1860,  and  1st  March,  1861. 

At  the  close  of  1859  the  entire  debt  was  thus  constituted :  The  foreign 
debt  was  $13,621,857  20;  the  Domestic  Debt,  $275,385;  making  the  whole 
Reducible  Debt  $13,897,242  20;  the  Irreducible  Debt  was  $2,534,076  95; 
and  the  Temporary  Loan  $700,000,  making  a  total  of  $17,131,319  15. 


17 


From  this  amount  may  properly  be  deducted  $288,154,  already  collected 
for  part  payment  of  the  Temporary  Loan. 

It  will  be  seen  that  in  sixteen  years  the  Public  Debt  has  been  reduced 
only  by  the  sum  of  $2,368,680.  The  sums  received  in  the  same  time 
from  Surplus  Ee venue,  sales  of  Lands,  from  the  Public  Works,  and  a  few 
miscellaneous  sources  other  than  taxes,  were  $6,687,947.  The  greater 
part,  of  course,  was  applied  in  payment  of  interest,  instead  of  reduction  of 
principal. 

Provisions  of  the  new  Constitution  prohibited  the  increase  and  required 
the  gradual  extinction  of  the  debt.  An  act  of  the  last  General  Assembly 
was  intended  to  secure  that  result.  It  authorizes,  whenever  any  portion 
of  the  debt  shall  become  payable,  the  issuing  of  new  bonds  to  an  amount 
sufficient  to  discharge  it.  Those  new  bonds  are  to  be  made  payable  in 
such  installments  that  the  annual  levy  required  by  the  Constitution  will 
supply  the  means  for  their  payment  in  full  at  maturity ;  and  the  act  requires 
their  payment  accordingly  without  renewal  and  without  delay. 

This  plan,  if  persistently  adhered  to,  will  certainly  extinguish  the  whole 
Keducible  Debt ;  but  the  operation  will  require  thirty-one  years,  and 
many  circumstances  may  occur  to  suspend  or  frustrate  its  result.  My  own 
impression  is,  that  the  wishes  of  the  people  will  be  better  consulted  by 
provision  for  earlier  payment  and  consequent  relief  from  taxation  for  inter¬ 
est.  Should  your  opinion  be  otherwise,  you  will  do  nothing,  I  trust,  to 
impair,  but  everything  to  secure  the  certainty  of  payment  within  the  time 
limited  by  the  act. 

On  the  first  of  January,  1861,  if  it  be  the  pleasure  of  the  State,  $6,413,- 
325  27  of  the  debt  may  be  paid.  The  contract  of  loan,  however,  does  not 
impose  the  obligation  of  payment  at  that  time.  The  whole  duty  of  the 
State  will  be  performed  by  punctual  payment  of  interest,  and  such  provis¬ 
ion  for  the  discharge  of  the  principal  as  may  be  required  by  the  interests 
and  wishes  of  the  people. 

Whether  it  be  thought  expedient  or  not  to  adopt  the  scheme  of  payment 
proposed  by  the  act  of  last  year,  some  change  will  probably  be  found  ne¬ 
cessary  in  the  description  of  bonds  to  be  issued.  That  act,  as  originally 
framed,  and  as  it  passed  the  Senate  by  a  unanimous  vote,  contained  pro¬ 
visions  exempting  from  taxation  the  bonds  to  be  issued  under  it,  and  also 
a  judicious  discrimination  in  favor  of  loan-takers  within  the  State. 
It  was  amended  in  the  House  by  striking  out  the  provision  for  exemption, 
2 — Gov.  Mes. 


18 


and  in  that  shape  became  law.  The  discrimination  in  favor  of  domestic 
bondholders  was  thus  converted  into  a  discrimination  against  them ;  for, 
under  the  law  as  it  now  stands,  taxation  of  bonds  will  not  reach  foreign 
holders.  I  suggest  the  expediency,  therefore,  of  authorizing  the  Commis¬ 
sioners  of  the  Sinking  Fund,  if  they  shall  be  of  opinion  that  the  interests 
of  the  State  require  the  payment  of  the  debt  upon  the  accrual  of  the  right 
of  payment,  to  provide  for  it  either  by  new  bonds,  at  any  rate  of  interest 
not  exceeding  five  per  cent.,  reimbursable  at  pleasure  after  a  term  not  ex¬ 
ceeding  ten  years,  or  by  bonds  issued  as  contemplated  by  the  act,  and  bear¬ 
ing  interest  not  exceeding  six  per  cent.  In  either  case,  the  bonds  should 
carry  upon  their  face  a  stipulation  expressing  their  true  character,  as  subject 
or  not  subject  to  reduction  by  taxation  or  otherwise.  If  the  bonds  ol  the 
State  are  to  be  taxed  at  all,  there  is  far  more  reason  for  their  taxation  in 
the  hands  of  the  foreign  than  of  the  domestic  holder.  Neither  should  be 
taxed,  or  both.  Both  should  be  taxed,  if  at  all,  not  by  uncertain  assess¬ 
ments,  but  by  reserving  from  payments  of  interest  sums  equal  to  the  aver¬ 
age  taxes  for  all  purposes  on  other  property  of  equal  value.  If  it  be  ob¬ 
jected  to  this  mode  of  taxation,  that  it  takes  back  with  one  hand  the  inter¬ 
est  paid  with  the  other,  and  is  therefore  equivalent  to  a  mere  refusal  to  pay  the 
full  rate  stipulated,  the  answer  is  obvious,  that  the  same  objection  applies, 
just  as  forcibly,  to  every  mode  of  taxing  bonds  given  for  money  loaned  to  the 
State.  It  is  a  very  serious,  and,  in  my  judgment,  an  insuperable  objection, 
unless  the  right  of  taxation  be  reserved  on  the  face  of  the  bonds  when 
issued.  Whether  bonds  bearing  such  reservations  will  find  takers,  can 
only  b©  determined  by  trial.  That  they  will  not,  is  more  than  probable ; 
and  if  they  will  not,  it  is  certain  that  the  taxation  of  State  bonds  is  alike 
impolitic  and  unjust. 

I  recommend,  therefore,  such  legislation  as  will  give  the  suggested  dis¬ 
cretion  to  the  Commissioners,  fix  beyond  liability  to  alteration  the  rate  of 
interest,  and  secure  the  control,  reduction  and  final  payment  of  the  debt, 
at  the  earliest  time  and  in  the  most  economical  mode. 

The  two  great  lines  of  canal,  including  the  Wabash  and  Erie,  with  their 
feeders,  cost  $12,110,120;  the  other  canals,  with  the  Muskingum  Improve¬ 
ment,  and  the  Western  Reserve  and  Maumee  Road,  cost  83,467,112,  and 
the  amount  subscribed  to  turnpike  and  railroad  companies,  was  83,226,690, 
making  an  aggregate  cost  of  818,803,922. 

For  a  number  of  years,  the  net  revenues  derived  from  these  works, 


19 


though  never  sufficient  to  pay  the  cost  of  the  investment,  were  very  con¬ 
siderable.  The  competition  of  railroads,  however,  soon  deprived  them  of 
a  great  part  of  the  business  on  which  reliance  had  been  placed  for  increase, 
and  at  length  a  marked  decline  took  place.  Within  the  last  few  years  the 
outlay  for  repairs  and  improvements  has  exceeded  the  income.  The  real  defi¬ 
ciency  last  year,  after  deducting  the  extraordinary  disbursements  directed  by 
the  Legislature,  was  not  large ;  but  there  is  little  room  for  hope  that  it  will 
be  less  hereafter,  while  there  is  much  ground  for  apprehension  that  it  will 
be  greater.  It  will  certainly  be  greater,  unless  the  introduction  of  steam 
navigation,  or  other  circumstances  now  unforeseen,  shall  enable  the  canals 
to  sustain,  at  less  disadvantage,  the  railroad  competition.  The  cost  of  these 
works,  however,  has  doubtless  been  repaid  to  the  State  in  the  increased 
value  of  lands  in  the  counties  through  which  they  extend.  And  this  con¬ 
sideration  may  well  abate  the  censures  which  the  debt  contracted  for  their 
construction  is  apt  to  provoke ;  while  it  suggests  caution  and  prudence 
in  dealing  with  interests  so  important  as  are  involved  in  their  disposal. 

I  have  heretofore  expressed  the  opinion  that  they  should  not  be  retained 
under  State  management,  if  a  sale  can  be  effected  at  a  reasonable  price, 
and  under  such  restrictions  and  guaranties  as  will  secure  to  the  people  the 
benefits  of  transportation  originally  contemplated.  That  opinion  remains 
unchanged.  With  economical  management  in  private  hands,  the  canals 
can  probably  be  made  sufficiently  productive  to  warrant  the  investment 
of  a  considerable  sum  in  their  purchase.  The  reduction  of  the  debt  by 
the  same  amount,  and  relief  from  taxation  for  interest,  recommend  the 
sale  to  the  people  at  large ;  while  the  suggested  restrictions  and  guaranties 
will  prevent  any  loss  or  inconvenience  to  the  inhabitants  of  the  canal 
counties. 

The  State  stocks  in  turnpikes  and  railroads  should  not  be  included  in 
any  sale,  unless  the  interest  on  the  price  will  equal  the  revenue  now 
derived  from  them.  I  recommend  that  authority  be  given  to  the  Gov¬ 
ernor  to  appoint  an  agent  with  ample  powers  to  ascertain  the  condition  of 
all  companies  in  which  the  State  holds  stock.  The  productiveness  of  these 
investments  would,  I  have  no  doubt,  be  greatly  enhanced  by  such  an 
investigation. 

Should  you  regard  a  sale  of  the  Canals  as  inexpedient,  and,  in  any  case, 
so  long  as  they  remain  under  State  management,  the  propriety  of  strict 
compliance,  in  their  administration,  with  the  directions  of  the  Constitution, 


20 


will  not  be  questioned.  The  separation  of  them  into  several  divisions, 
and  the  assignment  of  each  division  to  the  control  of  a  single  member  of 
the  Board  of  Public  Works,  independent,  in  most  important  respects,  of 
the  Board  itself,  seems  to  me  not  only  inexpedient  but  of  more  than  doubt¬ 
ful  constitutionality.  I  recommend,  therefore,  such  modifications  of  the 
act  of  the  last  General  Assembly  on  this  subject  as  will  secure  to  the 
whole  Board  the  control  of  the  Public  Works  which  the  Constitution  com¬ 
mits  to  its  superintendence.  I  also  recommend  the  restoration  of  that 
provision  of  the  act  of  1854  by  which  the  Governor,  with  the  advice  and 
consent  of  the  Senate,  is  authorized  to  appoint  collectors  and  inspectors; 
and  I  renew  the  recommendation  addressed  to  your  predecessors,  of  more 
stringent  provisions  regulating  the  settlement  of  accounts  for  repairs  and 
other  expenses  on  the  canals.  Under  the  law,  as  it  now  stands,  there  is 
too  much  room  for  abuse,  to  the  serious  prejudice  of  the  public  interests. 

During  the  year  1858,  as  was  fully  explained  to  your  predecessors,  the 
sum  of  $16,333  was  advanced  by  the  Treasurer  of  State,  upon  my  advice, 
concurring  with  that  of  the  other  Executive  Officers,  for  repairs  of  the 
HockiDg  Canal,  greatly  injured  and  seriously  endangered  by  recent  floods. 
The  emergency  did  not  permit  delay;  and  as  the  Legislature  had  made  no 
provision  for  extraordinary  contingencies,  an  occasion  seemed  to  have 
arisen  in  which  public  officers  ought  to  take  the  responsibility  of  provid¬ 
ing  the  means  necessary  to  protect  the  State  from  great  loss,  and  the  citi¬ 
zens,  dependent  on  the  canal  for  transportation,  from  great  injury.  The 
responsibility  was  taken ;  the  means  were  provided  by  an  advance  from 
the  Treasury,  unquestionably  the  most  economical  mode  ;  a  larger  amount 
than  the  sum  advanced  was  saved  to  the  Treasury  in  tolls,  and  the  benefits 
of  the  navigation  were  secured  to  the  people  of  the  locality.  I  am  still  of 
opinion  that  this  money  was  prudently  and  properly  advanced.  A  public 
officer  who,  in  times  of  overruling  emergencies,  will  not  take  responsi  mil- 
ties  clearly  necessary  to  the  public  good,  as  little  deserves  confidence,  as  he 
who  rashly  assumes  them  on  ordinary  occasions  and  without  necessity.  It 
will  be  for  you  to  determine  whether  the  action  of  the  Treasurer  shall  re¬ 
ceive  the  legislative  sanction  which  the  last  General  Assembly  omitted  to 
give. 

It  gives  me  great  pleasure  to  say,  that  in  the  department  of  Public  In¬ 
struction  constant  progress  and  regular  improvement  have  been  conspic¬ 


uous. 


21 


Its  burdens,  however,  now  press  somewhat  heavily  upon  the  resources 
of  the  people. 

Prior  to  the  adoption  of  the  present  Constitution,  the  fund  annually  raised 
by  general  taxation,  and  distributed  to  the  counties,  was  comparatively  small. 
For  several  years  the  sum  for  distribution  was  fixed  at  $200,000;  less  than 
one-fourth  of  which  was  derived '  from  general  taxation.  After  a  time 
this  annual  sum  was  reduced,  for  a  number  of  years,  to  $150,000 ;  but 
finally  increased  to  $300,000.  Daring  this  period  in  the  history  of  our 
schools,  somewhat  larger  sums  than  that  derived  from  the  State  were  an¬ 
nually  raised  by  local  taxation ;  but  the  aggregates  from  all  sources,  State 
and  local,  did  not  reach  one-third  of  the  totals  under  the  existing  system. 

The  tax  for  Schools  and  School  Libraries  now  constitutes  somewhat 
more  than  three-eighths  of  the  entire  levies  for  State  purposes,  and 
nearly  one- fourth  of  those  for  local  purposes.  The  State  and  local  school 
taxes  in  1858  were  32,781,824,  or  nearly  one-third  of  the  aggregate  levies 
for  all  purposes.  In  1859,  the  same  levies  amounted  to  32,792,178,  and 
bore  about  the  same  proportion  to  the  whole.  These  facts  will  suggest  to 
the  Legislature  and  to  the  local  authorities  the  necessity  of  prudence  and 
the  most  careful  economy. 

Few  citizens,  I  trust,  are  disposed  to  abridge  the  means  and  opportuni¬ 
ties  of  education  now  offered  to  the  youth  of  the  State.  They  know  that 
the  power  created  by  education,  and  made  available  in  all  forms  of  labor, 
in  all  processes  of  art,  and  in  every  sphere  of  useful  action,  is  worth  many 
times  its  cost.  They  feel,  however,  that  the  cost  is  great,  and  care  is 
needed,  lest  by  improvidence  and  extravagance  disaffection  may  be  excited 
towards  a  system  so  beneficent. 

With  a  view  to  the  increased  efiiciency  of  the  system  I  again  direct  the 
attention  of  the  Legislature  to  the  propriety  of  more  effective  aid  to  Teach¬ 
er’s  Institutes,  and  of  some  provision  for  agents  to  be  appointed  by  the 
State  Commissioner  to  fulfil  those  duties  of  addressing  public  meetings 
and  conferring  personally  with  local  authorities,  now  imposed  on  that  offi¬ 
cer,  but  impossible  to  be  adequately  performed  without  prejudice  to  de¬ 
mands  on  his  time  and  attention  even  more  important. 

With  a  view  to  greater  economy,  it  deserves  inquiry  whether  some  ad¬ 
ditional  limitations  may  not  be  usefully  imposed  on  the  powers  now  exer¬ 
cised  by  the  Township  Boards  of  Education. 

The  interest  of  the  Irreducible  Debt  arising  from  sales  of  School  Lands 
is  now  distributed  among  the  counties  according  to  their  respective  inter- 


22 


ests  in  such  lands.  In  the  counties  it  is  again  distributed  among  the 
townships  in  proportions  determined  by  similar  considerations. 

It  cannot  be  doubted  that  the  Federal  Government,  in  granting  these 
lands,  intended  equal  benefits  to  all  parts  of  the  State.  The  terms  of  the 
grants,  however,  were  originally  construed  as  vesting  the  title  to  them  in 
the  State  for  the  use  of  the  townships  in  which  the  sections  sixteen  were 
situated,  or  for  the  use  of  larger  districts  for  which  provision  was  made  by 
grants  of  lands  not  within  their  limits.  Whether  this  construction  was  cor¬ 
rect  or  not,  it  may  not  now  be  worth  while  to  enquire.  It  has  long  been 
acted  on,  and  may  perhaps  be  regarded  as  settled.  It  defeats,  however, 
to  a  certain  extent,  the  equal  intent  of  the  grant ;  imposes  great  labor  on 
the  State  and  County  Auditors ;  perplexes  the  public  accounts ;  and  em¬ 
barrasses  somewhat  the  general  operation  of  our  school  system. 

Upon  examination  of  the  apportionment  among  the  counties  of  the 
whole  fund  thus  distributed,  I  am  satisfied  that  very  little,  if  any,  cause  of 
complaint  would  arise,  if  the  various  divisions  of  the  Irreducible  Debt  into 
Virginia  Military,  United  States  Military,  Section  Sixteen,  Section  Twenty- 
Uine,  Western  Reserve  and  Moravian  were  consolidated  into  one  fund, 
and  the  whole  interest  distributed  among  the  counties  in  the  same  propor¬ 
tion  as  the  general  School  Fund.  The  saving  of  labor  and  expense  which 
would  be  effected  by  this  reform,  and  the  clearness  and  intelligibility 
which  it  would  introduce  into  our  financial  system,  will,  in  my  judgment, 
warrant  some  compensation  to  particular  counties,  should  it  be  found  that 
any  are  deprived  by  it  of  revenue,  to  which  they  have  a  just  claim.  The 
subject  is  certainly  of  sufficient  importance  and  interest  to  merit  your 
careful  consideration,  and  as  such  I  recommend  it  to  your  attention. 

The  condition  of  the  Benevolent  and  Reformatory  Institutions  is,  upon 
the  whole,  highly  satisfactory. 

The  number  remaining  in  the  Asylum  for  the  Deaf  and  Dumb  at  the 
close  of  the  last  year,  was  158 ;  at  the  close  of  the  preceding  year  150. 
A  greater  number  of  inmates  than  the  present  cannot  be  accommodated, 
though,  for  want  of  room,  many  equally  needy  and  equally  deserving  with 
those  now  received,  must  be  excluded.  The  expenses  of  the  past  year 
were  $25,123,  and  those  of  the  preceding  year  $21,432.  A  large  part  of 
the  increase  was  for  necessary  repairs  and  improvements  beyond  those  of 
ordinary  years.  An  appropriation  of  $24,500  is  asked  for  1860,  and  an 
urgent  request  for  a  new  building  is  preferred.  Nor  should  I  hesitate  to 


23 


recommend  new  and  enlarged  structures  if  the  revenue  from  the  levies  of 
last  year  would  warrant  me  in  so  doing.  Should  you  see  fit  to  take  meas¬ 
ures  for  ascertaining  the  best  location  and  plan  of  such  structures,  and 
provide  for  the  cost  by  the  necessary  levy,  I  do  not  doubt  that  your  action 
could  be  approved  by  our  common  constituents. 

The  number  of  inmates  of  the  Institution  for  the  Blind  increased  from 
105  in  1858,  to  120  in  1859.  The  highest  number  which  had  previously 
enjoyed  the  benefits  of  the  Institution  was  73,  in  1848.  The  constant  in¬ 
crease  in  the  number  of  pupils,  and  their  improvement,  is  the  highest  eulogy 
upon  its  management.  The  expenses  in  1859,  were  $18,837 ;  in  1858, 
$16,202.  The  appropriation  asked  for  1860,  in  view  of  a  proposed  en¬ 
largement,  is  $26,500. 

In  the  Asylum  for  Idiots,  thirty  children  have  been  received,  supported 
and  instructed  during  the  past  year,  at  an  aggregate  expense  of  $10,900, 
exclusive  of  sums  received  on  account  of  paying  inmates.  The  expendi¬ 
ture  is  certainly  large,  but  it  includes  some  payments  of  debts  incurred 
during  the  preceding  year,  and  some  for  rent  and  insurance,  for  which  no 
disbursements  are  made  by  the  other  Institutions.  It  should  be  remem¬ 
bered,  also,  that  the  expenses  of  an  asylum  receiving  few  inmates  must 
necessarily  be  larger  in  proportion  than  those  of  one  receiving  many.  The 
number  in  the  Asylum  for  Idiots  would  be  doubled  if  its  capacity  admitted 
of  it,  and  the  outlay  would  not  be  materially  increased.  True  economy 
requires,  in  my  judgment,  the  purchase  of  the  site  and  buildings  now  rented, 
and  the  enlargement  of  the  latter. 

The  structure  authorized  in  Hamilton  county,  for  the  Idiotic  and  Insane, 
has  been  recently  completed.  It  is  said  to  be  very  commodious,  and  suffi¬ 
ciently  large  to  accommodate  with  facility  five  hundred,  and,  upon  neces¬ 
sity,  six  hundred  inmates.  A  Board  of  Trustees  has  been  organized  for 
its  government,  consisting  of  one  member  appointed  by  me,  and  two  ap¬ 
pointed  by  the  Commissioners  of  Hamilton  county.  That  county,  there 
fore,  now  constitutes  the  Southwestern  Lunatic  Asylum  District,  and  the 
Institution  j  ust  organized  is  to  receive  all  the  idiotic  and  insane  within  its 
limits,  to  be  supported  by  a  county  tax,  and  appropriations  from  the  State 
Treasury,  equal  in  amount  to  the  taxes  collected  in  the  county  for  the 
maintenance  of  State  Lunatic  Asylums.  I  am  informed  that  no  such 
county  tax  as  is  described  in  the  act  is  authorized  or  levied  in  Hamilton 


24 


county.  Some  legislation,  therefore,  will  doubtless  be  necessary  to  provide 
for  its  support. 

Thus  four  Lunatic  Asylums  are  now  open  in  the  State,  capable  of  receiv¬ 
ing  a  few  more  than  twelve  hundred  inmates.  Large  as  this  provision  is, 
it  is  yet  sadly  certain  that  it  is  not  large  enough.  Not  less  than  a  thousand 
insane,  needing  the  benefits  of  such  institutions,  must  still  remain  either 
wholly  neglected  or  inadequately  provided  for. 

I  cannot  recommend,  however,  additional  public  provision.  Judicious 
legislation  regulating  County  Infirmaries,  and  authorizing  private  asylums, 
would,  in  my  judgment,  afford  all  needed  relief,  and  perhaps  diminish  the 
large  expenditures  now  borne  by  the  State. 

The  number  of  inmates  in  each  of  the  three  Lunatic  Asylums  heretofore 
organized,  was  less  at  the  close  of  the  last  than  at  the  close  of  the  preced¬ 
ing  year.  Sufficient  reasons  for  the  diminution  are  assigned  in  the  several 
reports.  The  fact,  however,  is  much  to  be  regretted,  though  compensated 
in  part  by  increased  success  in  treatment.  It  may  be  safely  said,  I  think, 
that  these  Asylums  were  never  in  better  condition  than  now 

The  total  expenses  of  the  three  Asylums,  during  the  past  year,  were 
$93,427,  and  the  appropriations  asked  for  1860  are  $111,670.  The  gene- 
ral  aggregate  of  disbursements  must  be  increased  during  the  present  year, 
by  the  necessary  provision  for  the  South-western  Asylum.  The  strictest 
economy  will  be  necessary  to  bring  the  annual  cost  of  the  four  Asylums 
within  limits  satisfactory  to  the  people. 

The  number  of  boys  remaining  on  the  State  Reform  Harm,  at  the  close 
of  1859,  was  102.  At  the  close  of  1858,  it  was  33.  The  expenditures 
during  the  last  year  were  $21,517 ;  of  which  a  large  proportion  was  for  build] 
ings  and  other  permanent  improvements  which  have  added  largely  to  the 
value  of  the  farm  as  property.  This  institution  has  thus  far  fulfilled  the 
wise  and  humane  design  of  the  Legislature.  Its  direct  agency  in  reforma¬ 
tion  has  been  quite  as  efficient  as  was  anticipated,  while  it  would  be  diffi-  « 
cult  to  measure  its  utility  in  the  prevention  of  crime. 

Under  the  influence  of  its  example  Industrial  Schools  have  been  organ¬ 
ized  in  Cleveland  and  Cincinnati  for  that  class  of  vagrants  and  destitute 
children, — social  orphans, — who  cannot  be  brought  into  the  Common 
Schools,  and  from  whose  numbers  the  ranks  of  crime  are  continually  re¬ 
cruited.  The  Institution  at  Cleveland  offering  not  only  some  measure  of 
instruction,  but  employment  and  food  as  inducements  to  attendance,  has 


25 


been,  thus  far,  extremely  useful,  and  gives  promise  of  yet  greater  utility 
Vagrancy,  pilfering,  and  more  serious  crime,  have  sensibly  diminished 
under  its  influence.  That  at  Cincinnati,  more  recently  begun,  is  yet  to 

make  proof  of  its  efficiency  for  good. 

Upon  examining  the  Reports  of  the  various  Institutions,  you  will  doubt¬ 
less  observe  considerable  differences  in  amount  and  value  of  information, 
and  in  modes  of  treatment.  I  have  heretofore  suggested,  and  now  renew 
the  suggestion,  that  the  several  Superintendents  or  Presidents  of  Boards 
of  Trustees  be  required  to  meet  at  least  once  a  year  for  consultation  upon 
plans  of  management,  and  on  modes  of  making  up  Reports.  I  do  not 
doubt  that  such  consultations  will  promote  economy  in  administration, 
and  secure  much  clearer  and  better  statements  of  its  theory,  history  and 

results. 

The  administration  of  the  Penitentiary  during  the  last  year  was  emi¬ 
nently  successful.  While  the  number  of  convicts  increased  from  693  to 
853,  exceeding  the  number  of  available  cells  by  153  and  compelling  the 
use  of  the  chapel  and  hospital  as  convict  quarters,  the  judicious  disci¬ 
pline  of  the  prison  was  such  that  industry,  order  and  health  prevailed  in 
unusual  degrees  within  its  walls.  It  was  impossible,  at  once,  to  find  profit¬ 
able  employment  tor  so  numerous  a  body  of  prisoners,  and  yet,  though 
expenditures  necessarily  increased  with  numbers,  they  were  exceeded  by 
the  earnings  of  the  year.  The  two  additional  buildings  directed  by  the 
last  General  Assembly  are  nearly  completed,  at  a  cost  considerably  reduced 
by  the  employment  of  convict  labor  in  portions  of  the  work.  When 
finished  they  will  supply  seventy-five  additional  cells.  But  the  number 
will  still  be  far  too  small,  and,  if  prisoners  continue  to  multiply  at  the 
present  rate,  the  disproportion,  already  inconvenient,  must  soon  become 

dangerous.  .  . 

Under  a  Joint  Besolution  of  your  predecessors  I  appointed  a  Commission 

■  of  three  citizens  to  enquire  into  the  expediency  of  further  enlarging  the 
present  prison,  or  constructing  a  new  one  in  some  other  part  of  the  State. 
Their  report,  I  presume,  will  soon  be  submitted  to  you,  and  it  will  be  for 
you  to  determine  what  action  is  required  by  the  public  interest. 

I  have  thought  it  my  duty  to  exercise  the  power  of  pardon  somewhat 
more  sparingly  than  most  of  my  predecessors.  No  light  reason  has  been 
consciously  permitted  to  induce  interference  with  the  verdicts  of  juries  and 
the  sentences  of  courts.  Still  the  number  of  cases  in  which  I  have  felt 


26 


myself  bound  to  interpose  has  not  been  very  small.  In  some,  tbe  inno¬ 
cence  of  the  prisoner  has  been  made  manifest ;  in  others,  mitigating  circum¬ 
stances  have  come  to  light,  which,  if  known,  would  have  abated  the  rigor 
of  the  sentence;  and  in  others  clear  evidence  of  reformation  and  exemplary 
conduct  in  prison,  with  other  circumstances,  seemed  to  require  my  action. 
A  report  will  be  immediately  laid  before  you,  stating  fully  each  case  of 
pardon,  with  the  reasons  which  decided  my  judgment. 

The  state  of  the  law  in  respect  to  the  collection,  safe-keeping  and  dis¬ 
bursement  of  revenue  will  necessarily  command  your  attention.  The  first 
consideration,  without  doubt,  in  every  discussion  concerning  public  moneys, 
is  safety.  If  safety  can  be  combined  with  general  convenience  and  advan¬ 
tage,  few  will  question  the  wisdom  of  the  combination.  Such  a  combina¬ 
tion,  in  my  judgment,  may  be  obtained  by  providing  for  the  payment  of 
all  dues  to  the  State,  in  coin  or  the  notes  of  the  specie  paying  Banks  of 
Ohio ;  by  authorizing  the  selection  of  depositaries  by  the  State  Treasurer, 
under  suitable  guards  and  restrictions,  and  by  requiring  ample  and  unques¬ 
tionable  security  for  prompt  payment  of  all  deposits,  on  demand,  in  specie 
or  specie  notes.  No  interest  should  be  taken  on  deposits  except  for  the 
State.  All  use  of  public  moneys  by  public  officers,  and  all  attempts  to 
secure  in  any  way,  private  advantage  from  the  deposit  or  other  disposition 
of  public  funds,  should  be  strictly  prohibited  under  the  severest  penalties. 

Such  a  system  will  approach  as  nearly  to  the  Independent  Treasury  of 
the  Federal  Government  as  a  due  regard  to  the  welfare  of  the  people  will 
admit ;  and  much  nearer,  in  my  opinion,  than  the  system  recently  adopted. 
The  act  of  1858,  by  which  that  system  was  introduced,  contains  many  use¬ 
ful  provisions ;  but  their  value  is  greatly  impaired  by  its  virtual  sanction 
of  the  receipt  of  whatever  the  several  County  Treasurers  may  choose  to 
take  in  payment  of  taxes ;  by  the  absence  of  all  provision  in  relation  to  the 
exchange  of  funds ;  and  by  its  omission  to  require  bonds  to  the  satisfaction 
of  State  officers  for  the  safe-keeping  and  transfer  of  moneys  belonging  to 
the  State.  In  the  practical  execution  of  the  act  the  County  Treasurers 
have  generally  received  for  taxes  whatever  was  current  in  their  counties, 
and  in  some  instances,  it  is  said,  checks  of  individuals  on  Banks  in  their 
vicinity,  and  have  made  such  exchanges  of  the  funds  received  for  coin  or 
other  funds,  as  the  public  interest  seemed  to  require.  That  in  this  action 
they  were  governed  by  considerations  of  public  convenience  and  public  duty, 
is  not  questioned.  The  action  itself,  however,  reveals  the  defective  char- 


27 


acter  of  the  law.  When  bank  notes  are  received  in  payment  of  taxes,  and 
retained  in  the  Treasury,  the  banks  issuing  them,  whether  foreign  or 
domestic,  are  made  the  real  depositaries  of  the  public  funds,  without  inter¬ 
est  and  without  security.  So,  where  checks  of  private  citizens  are  received, 
those  citizens,  so  long  as  their  checks  are  held,  are  constituted  such  deposi¬ 
taries.  The  virtual  requirement  by  the  act  of  the  exchange  of  currency 
for  coin,  and  the  virtual  permission  of  the  exchange  of  currency  for  other 
currency  can  hardly  fail  to  give  occasion  to  dangerous  dealing  with  the 
public  funds.  The  act,  therefore,  seems  to  me  to  fail  of  its  intent.  Under 
it  a  deposit  system  of  the  most  unsafe  description  may  grow  up,  and  the 
use  of  public  funds  for  private  benefit  can  hardly  be  prevented.  Everything 
must  depend  on  the  integrity  of  the  State  and  County  Treasurers. 

I  see  no  way  of  escape  from  these  difficulties,  except  by  substituting  for  this 
system  of  indirect  deposits  and  hazardous  exchange,  a  thoroughly  guarded 
plan  for  the  direct  deposit  of  all  moneys  received,  without  exchange,  with 
selected  depositaries,  from  whom  ample  securities  have  been  required  and 
taken ;  or  by  the  adoption,  in  full,  of  the  Federal  system,  providing  for  the 
appointment  of  Sub-Treasurers,  requiring  from  them  ample  bonds,  and  pro¬ 
hibiting  the  receipt,  for  public  dues,  of  anything  but  coin,  or,  at  most,  specie 
notes  of  Ohio  banks.  Even  such  notes  could  not  be  received  without  consti¬ 
tuting  the  banks,  to  the  extent  of  such  receipts,  public  depositaries  without 
security.  Of  two  such  alternatives  as  these,  it  can  hardly  be  doubted  that, 
under  existing  circumstances,  the  former  will  receive  the  approval  of  the 
people. 

In  former  communications,  I  have  repeatedly  recommended  to  legislative 
consideration  the  interests  of  our  Agriculture.  Of  the  entire  products  of 
the  State,  two-thirds  are  from  the  farms.  Of  the  entire  wealth  of  the 
State,  more  than  half  is  in  farms.  Of  the  entire  taxation  of  the  State,  much 
more  than  half  is  paid  by  farmers.  To  protect  their  interests  and  promote 
their  prosperity,  must  necessarily  be  prominent  objects  of  wise  legislation. 
Suggestions  in  relation  to  these  objects,  meriting  careful  consideration,  will 
be  found  in  the  Agricultural  Report  and  in  the  Resolutions  of  the  State 
Board  of  Agriculture.  Permit  me,  also,  to  renew  a  suggestion  heretofore 
made,  of  additional  provision  for  premiums  to  be  offered  in  the  State  and 
County  Agricultural  Societies.  And  may  I  not  add  that  the  resumption 
and  completion  of  the  Geological  Survey  of  the  State,  with  special  refer¬ 
ence  to  agriculture  and  mining,  could  not  fail  to  benefit  all  interests  con¬ 
nected  with  the  soil  ? 


28 


An  act  of  the  last  General  Assembly  directs  the  judges  of  elections  to 
reject  the  votes  of  persons  who  may  appear  to  have  a  distinct  and  visible 
admixture  of  African  blood.  It  is  not  very  easy  to  determine  what  is  a 
distinct  admixture  of  that  description  of  blood,  or  when  it  may  be  said  to 
be  visible.  It  is  quite  certain,  however,  that  it  is  beyond  the  power  of 
the  Legislature  to  enlarge  or  abridge  the  right  of  suffrage  defined  by  the 
Constitution.  By  that  instrument  it  is  restricted  to  white  male  citizens. 
The  question,  who  are  included  in  the  description,  is  not  for  the  Legislature, 
but  for  the  Courts.  An  attempt  to  decide  it  by  enactment  must  necessarily 
be  mischievous,  both  in  itself  and  as  a  precedent.  The  act  referred  to  is 
not  only  such  an  attempt,  but  it  gives  to  judges  of  elections,  under  a  loose 
and  uncertain  rule,  a  large  and  dangerous  power,  capable  of  being  per¬ 
verted  to  extreme  abuse.  I  therefore  recommend  its  repeal. 

The  Constitution  declares  that  there  shall  be  no  slavery  in  this  State,  nor 
involuntary  servitude,  except  for  punishment  of  crime.  To  give  effect  to 
this  provision  and  to  arrest  the  practice,  becoming  common  through  impu- 
nity,  of  seizing  and  taking  out  of  the  State,  without  any  warrant  or  pro¬ 
cess  of  law,  persons  claimed  as  fugitives  from  service,  though  often,  in  fact, 
free,  I  recommend  the  re-enactment  of  the  acts  repealed  by  the  last  Gen¬ 
eral  Assembly,  prohibiting  slaveholding  and  kidnapping  in  Ohio,  and 
securing  more  effectually  the  benefits  of  the  writ  of  habeas  corpus. 

Four  years  since,  the  military  force  of  the  State  was  thoroughly  disor¬ 
ganized.  The  public  arms — a  large  property — were  scattered  through  the 
counties,  and  in  danger  of  total  loss.  No  adequate  security,  in  the  form  of 
bonds  or  otherwise,  protected  the  State  against  that  hazard.  The  laws 
made  no  sufficient  provision,  either  for  discipline  or  organization.  This 
condition  of  things  naturally  attracted  the  attention  of  the  General  Assem- 
sembly,  and  successive  laws  have  been  enacted,  designed  to  remedy  exist¬ 
ing  evils.  Under  these  laws,  considerable  quantities  of  arms  have  been 
collected,  and  either  sold,  if  useless,  or,  if  worth  repair,  made  fit  for 
service.  A  respectable  force  of  volunteers  has  been  organized  and  offi¬ 
cered,  and,  as  far  as  practicable,  disciplined.  This  force  now  constitutes  a 
fitting  nucleus  for  an  organization  entirely  competent  to  all  probable  emer¬ 
gencies.  As  law  is  the  expression  of  the  public  will,  so  police  is  the 
expression  of  the  public  force.  A  body  of  volunteer  militia,  not  unneces* 
sarily  large,  but  well  ordered  and  efficient,  is  an  important  element  of 
police,  and  affords,  in  extraordinary  emergencies,  a  necessary  guaranty  of 
order  and  peace. 


29 


Much  credit  is  due  to  many  public  spirited  citizens  for  their  efforts,  both 
as  officers  and  men,  to  promote  reform  and  discipline  in  military  organiza¬ 
tion;  and  especially  to  the  Adjutant  General  and  the  Quarter  Master 
General  for  their  unremitting  labors  to  that  end.  Their  reports  exhibit 
clearly  the  present  condition  and  needs  of  this  branch  of  the  public  service, 
and  their  suggestions  will,  doubtless,  receive  your  attentive  consideration. 

I  invite  your  attention  to  the  increased  expense  of  public  printing.  This 
results  in  part  from  defects  in  the  act  regulating  the  subject,  and  in  part 
from  the  mode  in  which  the  reports  of  the  several  Institutions  are  prepared. 
The  evil  may  be  remedied  to  a  considerable  extent,  by  authorizing  the 
Secretary  of  State  to  prescribe  the  mode  in  which  documents  shall  be 
printed,  and  also  the  mode  in  which  the  statements  of  receipts  and  expen¬ 
ditures  by  the  several  Institutions  shall  be  made. 

All  the  official  Reports,  directed  by  law  to  be  printed  prior  to  the  meet¬ 
ing  of  the  General  Assembly,  except  those  of  the  Attorney  General  and 
the  Commissioner  of  Common  Schools,  delayed  by  the  remissness  of  county 
and  local  officers,  have  been  more  promptly  made  than  in  any  previous 
year;  and  all,  except  that  of  the  Auditor  of  State  which  is  in  the  hands 
of  the  printer,  have  been  printed  and  are  ready  to  be  laid  before  you. 
They  will  be  transmitted  to  each  House  without  delay. 

It  becomes  my  duty  to  lay  before  you,  in  compliance  with  the  request 
of  the  Governor  of  Hew  York,  the  Concurrent  Resolutions  of  the  Senate 
and  Assembly  of  that  State,  condemning  the  African  Slave  Trade,  and 
protesting  against  the  re-opening  of  that  inhuman  traffic.  The  people 
of  Ohio,  without  distinction  of  party,  and  almost  without  individual  excep¬ 
tions,  unite  in  reprobation  of  the  traffic  and  its  revival. 

With  these  resolutions,  I  also  transmit  for  your  information,  copies  of 
letters  addressed  by  the  Governor  of  Yirginia  to  the  President  of  the  Uni¬ 
ted  States  and  to  myself,  and  of  my  reply  to  that  addressed  to  me. 

I  doubt  not,  gentlemen,  that  I  expressed  your  own  sentiments,  as  well 
as  those  of  our  common  constituents,  when  I  declared  my  conviction  that 
it  is  the  duty  of  the  Executive  authorities  of  Ohio  to  exercise  whatever 
power  the  law  may  vest  in  them  for  the  suppression  of  unlawful  com¬ 
binations  against  the  peace  and  safety  of  other  members  of  the  Federal 
Union  ;  and  that  the  people  of  Ohio,  while  they  will  suffer  no  invasion  of 


30 


their  own  territory,  will  countenance  no  invasion  of  the  territory  of  other 
States ;  but,  expecting  from  them  the  fulfilment  of  every  constitutional 
obligation,  will  require  of  their  own  authorities  the  prompt  performance 
of  reciprocal  duties. 

While  we  will  not  disavow  just  admiration  of  noble  qualities,  by  whom¬ 
soever  displayed,  we  must  not  the  less,  but  rather  the  more,  earnestly  con¬ 
demn  all  inroads  into  States,  not  merely  at  peace  with  us  but 
united  to  us  by  the  bonds  of  political  union,  and  all  attempts  to  excite 
within  their  borders,  servile  insurrections,  necessarily  tending  to  involve 
the  country  in  the  calamities  of  civil,  as  well  as  servile,  war. 

That  a  spirit  of  distrust  and  alienation  has  arisen  in  the  country,  it  were 
idle  to  deny.  That  it  is  not  shared,  in  any  great  degree,  by  the  masses 
in  either  section,  is,  I  trust,  equally  true.  The  people  desire  Union  and 
Concord ;  not  Discord  and  Disunion. 

Claiming  no  absolute  exemption  from  blame  in  behalf  of  the  free  States, 
we  cannot  admit  their  liability  to  exclusive  censure. 

In  repeated  instances,  without  pretence  of  justification,  the  territory  of 
Ohio  has  been  clandestinely  entered,  and  peaceful  inhabitants,  guilty  of 
no  crime  but  color,  have  been  cruelly  kidnapped ;  the  Fugitive  Slave  Act, 
necessarily  repugnant  to  public  sentiment,  and  believed  by  a  large  major- 
ty  to  be  unconstitutional  in  some  of  its  conspicuous  provisions,  if  not  in  its 
origin,  has  been  executed  within  her  limits  with  circumstances  of 
aggravation  which  could  not  fail  to  excite  the  deepest  feeling ; 
and  cases  have  not  been  wanting  where  her  citizens,  travelling  on  law¬ 
ful  business  in  Slave  States,  on  mere  suspicion  of  obnoxious  senti¬ 
ments,  have  been  subjected  to  espionage  and  indignity — to  arrest  and  im¬ 
prisonment.  To  these  particular  causes  of  complaint  must  be  added  the 
general  grievance  of  the  repeal  of  the  Missouri  Prohibition,  manifesting  the 
determination  of  a  large  majority  of  the  slave-holding  class  to  extend 
Slavery  throughout  National  Territories. 

Notwithstanding  these  causes  of  complaint, "and  in  confident  expectation 
of  their  ultimate  removal  through  the  influence  of  better  information  and 
juster  sentiments,  the  people  of  Ohio  have  held  fast  to  the  Constitution  and 
to  the  Union.  They  have  ever  respected  all  the  rights  of  all  the  States 
and  of  all  the  citizens  of  the  States.  They  have  never  resisted  with  illegal 
force  even  the  execution  of  the  Fugitive  Slave  Act  by  federal  officers  act¬ 
ing  under  legal  warrants. 


31 


Ohio  lias  uttered  no  menace  of  disunion  when  the  American  people  have 
seen  fit  to  entrust  the  powers  of  the  Federal  Government  to  citizens  of 
other  political  views  than  those  of  a  majority  of  her  citizens.  No  threats 
of  disunion  in  a  similar  contingency  by  citizens  of  other  States  will  excite 
in  her  any  sentiments  save  those  of  sorrow  and  reprobation.  They  will 
not  move  her  from  her  course.  She  will  neither  dissolve  the  Union  her¬ 
self  nor  consent  to  its  dissolution  by  others. 

Faithful  to  the  covenant  of  the  Ordinance,  she  will  resist  the  extension  of 
Slavery ;  confirmed  in  the  principles  of  the  Constitution,  she  will  oppose  its 
nationalization:  true  to  the  faith  in  which  her  youth  was  nurtured,  and 
calm  in  the  consciousness  of  her  matured  strength,  she  will  abide  in  the 
Union,  and,  under  the  Constitution,  maintain  Liberty. 

Let  us  hope  that  good  counsels  may  yet  prevail ;  that  differences  may 
be  composed  by  a  return  to  the  faith  of  the  Fathers,  and  to  the  original 
policy  of  the  Republic ;  and  that  our  whole  country,  thus  relieved  from  ex¬ 
isting  causes  of  dissension,  may  once  more  present  to  the  admiration  of  the 
world  the  spectacle  of  a  great  and  prosperous  community  of  truly  United 
States,  protected  in  their  industry  and  defended  in  their  rights  by  the  equal 
laws  and  impartial  administration  of  State  and  Federal  Governments.  To 
this  end,  at  least,  let  no  efforts  of  ours  be  wanting. 

S.  P.  CHASE. 


Columbus,  January  2,  1860. 


Table  No.  I. —  General  Summary  of  the  Grand  List  of  the  State  of  Ohio 


YEARS. 


1852. 


1853. 


1854. 


Number  of  acres, 


24,413,630 


24,863,793 


25,063,032 


Value  of  lands  . . 
Value  of  towns. . 
Value  of  chattels 


273,378,744 

81,558,374 

152,644,763 


$278,169,709 

85,321,192 

299,905,947 


$429,245,467 

140,622,943 

297,061,572 


Total  taxable  valuation 


State  Taxes. 

For  Sinking  Fund . 

“  Gen.  Revenue  Fund 
“  State  Com.  Sch’l  F’nd 
“  Dis.  Sch’l  Library  ‘ 


507,581,911 


593,396,848 


Levy. 


Total  State  taxes . 


County  Taxes. 

For  county  expenses  .. 

“  bridge  purposes... 

“  poor  purposes . 

“  building  purposes 
“  road  purposes .... 

“  railroad  purposes. . 

“  county  sch’l  purposes 

Total  county  taxes. . . . 

Other  Local  Taxes. 
For  township  expenses  . . 
“  special  school  and 

school  house . 

“  other  special  purposes 
“  city,  town  and  bor 
ough  purposes  .... 

Total  taxes  levied  by  eity, 
town,  township  and 
district  assessment. . . . 

Grand  total  county  and 
other  local  taxes . 


33^  mills 


Levy. 


$1,015,163  82 
507,581  91 
253  790  95 


1,776,536  68 


$983,501  95 
135,617  04 
104,627  92 
91,269  71 
234,637  29 
312,479  80 
552,665  72 


2  mills 
1 
2 

1  1-10  “ 


51-10  “ 


$1,186,793  70 
593,396  85 
1,186,793  70 
59,339  68 


3,026  323  93 


k866,929,982 


Levy. 


1)^  mills 
7-10 

1-10 


tt 

tt 

u 


1,101,716  78 
217,416  63 
177,521  72 
240,687  89 
270,368  78 
248,110  26 


Delinquencies  and  forfeit 
ures . 


Total  of  all  taxes  except 
State  . 


Total  taxes  on  the  Grand 
List . 


3  11-20“ 


$1,083,662  47 
606,850  98 
1,300,394  97 
86,692  98 


3,077,601  40 


$1,148,565  67 
316,677  60 
187,262  99 
463,877  16 
370,025  99 
238,787  54 


2,414,799  43 

2,255,822  06 

2,725,196  95 

$268,256  51 

193,768  10 

$269,977  29 

987,696  06 
119,234  90 

934,149  08 

$292,939  13 

1,295,424  84 
155,872  30 

1,328,192  12 

808,836  85 

1,270,411  46 

2,311,057  33 

3,072,428  39 

$3,685,210  89 

$4,566,879  39 

$5,797,625  34 

$212,587  94 

$230,601  95 

$217,112  76 

$3,897,798  83 

$4,797,481  34 

$6,014,738  10 

$5,674.33  551 

$7,823,805  27 

$9,092,339  50 

/ 


for  8  years — beginning  with  1852,  and  ending  with  1859 


TEARS. 


1855. 

1856. 

1857. 

1858. 

1859. 

25,220,083 

'25,191,639 

25,329,620 

25,298,968 

25,320,842 

$432,361,785 

145,596,754 

283,018,815 

$433,245,177 

147,389,310 

240,026,550 

$435,614,676 

150,006,006 

263,793,897 

$437,183,132 

153,102,815 

250,514,084 

$438,439,600 

155,674,404 

251,785,947 

860,877,354 

820,661,037 

849,414,579 

840,800,031 

845,899,951 

O  4m 

.Levy. 

$860,877  35 
516,526  41 
i,291,316  03 
86,087  72 

Levy. 

$574,456  33 
820,669  37 
1,231,067  13 

Levy. 

$757,517  27 
589,275  94 
1,262,601  80 

Levy. 

$1,047,902  00 
587,206  89 
1,259,092  50 
83,920  76 

Levy. 

$1,055,119  78 
590,870  39 
1,267,433  44 
84,494  99 

1  mill 
6-10  “ 
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7-10mills 

1 

1^  - 

9-10mills 
7-10  “ 

1)4  “ 

1)4  mills 
7-10  “ 
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1-10  “ 

1)4  mills 
7-10  “ 

i%  “ 
1-lC  “ 

3  2-10  “ 

2,754,807  51 

3  2-10  “ 

2,626,132  83 

31-10  " 

2,609,395  01 

311-20“ 

2,978,122  15 

311-20“ 

2,997,918  60 

$1,188,568  29 
332,078  65 
238,332  85 
272,538  05 
364,715  12 
366,072  06 

$903,803  35 
229,065  07 
212,213  33 
276,552  99 
243,070  49 
367,588  76 

$996,042  05 
268,865  42 
223,247  03 
293,923  07 
188,568  29 
431,639  12 

$1,130,939  20 
361,988  66 
222,471  94 
320,954  57 
350,435  08 
462,430  35 

% 

$1,305,095  69 
398,403  37 
277,323  12 
274,664  16 
402,293  60 
493,359  80 

2,763,305  02 

2,232,293  99 

2,402,284  98 

2,849,219  80 

3,151,139  74 

$302,841  50 

1,246,346  02 
200,336  91 

1,194,093  58 

$278,009  63 

1,285,938  95 
184,917  26 

1,090,076  84 

$209,922  61 

1,418,097  30 
232,918  78 

1,316,718  70 

\ 

$248,051  32 

1,438,810  88 
t21 6,425  06 

1,417,391  07 

$309,635  07 

1,440,249  73 
245,860  57 

1,471,958  06 

2,943,618  01 

2,383,942  68 

3,267,657  39 

3,356,678  33 

3,467,703  43 

$5,705,923  03 

$5,071,236  67 

$5,669,942  37 

$6,205,898  13 

$6,618,843  17 

$493,781  35 

$312,144  42 

$393,960  86 

$572,630  02 

$428,576  45 

$6,199,704  38 

$5,383,381  09 

$6,063,903  23 

$6,778,528  15 

$7,047,419  62 

$8,954,511  89 

$8,009,513  92 

$8,673,298  24 

$9,756,650  30 

$10,045,338  22 

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